SUKHVINDER SINGH Vs. COMMISSIONER OF INCOME TAX, KARNAL

JUDGEMENT

(1.) Through the instant appeal, invoking Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the Act), the assessee has knocked the doors of this Court to challenge therein the order dated 24.09.2012 (Annexure A-3) passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh (hereinafter referred to as the Tribunal).

(2.) The subject matter of the present appeal pertains to the assessment year 2008-09 and through the same, the assessee seeks to raise the following substantial questions of law :-

(3.) The Assessing Officer further found that the assessee had not declared in the relevant assessment year the interest accrued on income tax refunds to the extent of Rs. 55,630/- for the assessment year 2007-08 and finding the same to have been concealed, the same was also ordered to be added as part of the taxable income of the assessee.